Seth Perretta advises clients on a wide range of federal tax and ERISA matters regarding employee benefits and insurance. His practice encompasses qualified retirement plans, executive compensation, federal income and employment taxes, health and welfare arrangements, and insurance.

Seth represents employers, financial institutions, insurance companies, trade associations, and public policy organizations on all aspects of qualified retirement plans including plan design, related trust and financing issues, plan terminations, fiduciary liability, and the rules regarding prohibited transactions. Seth has significant experience regarding the design and compliance of executive compensation arrangements, including those involving equity-based compensation such as stock options, stock appreciation rights and restricted stock, and with respect to IRC Sections 409A, 162(m), and 280G.

Seth frequently counsels clients on health and welfare arrangements including cafeteria plans, medical savings accounts (such as flexible spending arrangements (FSAs), health reimbursement arrangements (HRAs), and Health Savings Accounts (HSAs).

Seth is nationally recognized in the field of ERISA and employee benefits, specifically with respect to the Affordable Care Act (ACA). He frequently counsels clients, including insurance companies and third party providers, on all aspects of the ACA with respect to plan design, business strategy, product development, and more.

Seth speaks regularly on a host of employee benefits matters. He is frequently quoted in the trade press and national publications (including BNA, Tax Analysts, the Associated Press, and The New York Times) and has testified before Congress on behalf of his clients.

Professional Affiliations
  • American Benefits Council (ABC)
  • America’s Health Insurance Plans (AHIP)
  • National Association of Professional Employer Organizations (NAPEO)
  • Past Chair, Employee Benefits Committee of the District of Columbia Bar, Tax Section
Honors & Distinctions
  • Listed, The Legal 500 US, Employee Benefits and Executive Compensation (2015-2016)
  • Listed, The Legal 500 US, Healthcare: Health Insurers (2015-2016)
  • Associate Editor, New York University Law Review